Big Ideas are derived from the Learning Area essence statement and capture the essence of a subject, ensuring coherence rather than fragmentation of learning. At the subject level, they inform the Significant Learning – learning that is critical for ākonga to know, understand, and do in relation to a subject by the end of each Curriculum Level. This covers knowledge, skills, competencies, and attitudes and also includes level-appropriate contexts ākonga should encounter in senior secondary education.

Significant Learning is collated into a Learning Matrix. Kaiako can use the Learning Matrix as a tool to construct learning programmes that cover all the 'not to be missed' learning in a subject. There is no prescribed order to the Learning Matrix within each level. A programme of learning might begin with a context that is relevant to the local area of the school or an idea that ākonga are particularly interested in. This topic or context has to relate to at least one Big Idea and may also link to other Big Ideas. The Learning Matrix is designed so that kaiako have the freedom to create courses that are both flexible and coherent.

The three Big Ideas of Commerce are derived from the Social Sciences Learning Area. All three Big Ideas relate to some aspect of economic decision making.

Society seeks hauora through kaitiakitanga, tauhokohoko, enterprise, and innovation

This Big Idea focusses on how hauora can be enhanced for whānau and other societal groups. Hauora is the Māori philosophy of health and wellbeing unique to Aotearoa. Hauora is not achieved through inaction, it needs to be cultivated. Processes like kaitiakitanga, tauhokohoko, enterprise, and innovation allow society to sustainably manage resources so that all can thrive.

Decisions about resource management and which groups' interests should be prioritised are unavoidable. Scarcity means that economic decisions must be made about how to use and enhance available resources. When resources are mismanaged and hauora is not prioritised, the wellbeing of people suffers, and these impacts can be felt across generations.

Kaitiakitanga and tauhokohoko are concepts from te ao Māori which emphasise the responsible use of resources, and living harmoniously with the environment. In Commerce, ākonga will have the opportunity to access these economic models and concepts, and others from around Aotearoa and the Pacific.

Whakapapa, wairuatanga, culture, and values shape diverse perspectives which inform financial and non-financial decisions

The diverse values and beliefs of decision makers inform the financial and non-financial decisions they make. What is important to people is determined by their whakapapa, wairuatanga, values, and cultural heritage. The importance that is placed on different resources, values, and ideas varies from group to group, as do the perspectives that groups bring to economic decision making. Ākonga will engage with examples of conflict, compromise, and partnership, and develop insights about what is important and where stakeholder viewpoints should be prioritised.

In Commerce, ākonga will explore the perspectives and decisions of groups from whānau, business, organisation, and national contexts. They will engage with Māori and Pacific perspectives and business models. Ākonga will have an opportunity to explore the economic world through lenses other than their own, at multiple levels, from diverse perspectives. They will gain a better understanding of not just the economic world, but also Aotearoa's multicultural identity, and the spirit of partnership intended by Te Tiriti o Waitangi.

Participation in society through informed financial and non-financial decision making and action can result in the sustainable use of resources, and deliver more equitable outcomes for whānau, communities, and environments

Financial and non-financial decisions inevitably have impacts on people, place, and profit. Sectors within the economy are interdependent, and even if not taking part in a decision, a group can still be affected. This places a responsibility on decision makers to take into account the likely impacts of their decisions on others. Information is a tool people can use to both make informed decisions and influence the decisions of others. Ākonga will learn an economic language of models and concepts which will allow them to navigate the economic world.

This Big Idea complements the other Big Ideas and makes a blueprint for an equitable economic system: where decision makers consider diverse perspectives, and prioritise the wellbeing of their stakeholders. In Commerce, Ākonga will develop their own ability to participate equitably in the economic system, evaluating economic information and decisions against the impacts they have on affected stakeholders and environments.

The Big Ideas can be looked at as a cycle: decisions impact on peoples' wellbeing, peoples' experiences and wellbeing influence their perspectives, peoples' perspectives influence the decisions they make, which leads to further impacts on wellbeing.